Atul Ltd 2018-19

sūƥĚ ǨǯȦǬ /ŞƎŕūǋĚĚ ċĚŠĚǛƥ ūċŕĿijîƥĿūŠƙ ȳČūŠƥĿŠƭĚēȴ ¬ĿijŠĿǛČîŠƥ ĚƙƥĿŞîƥĚƙȠ ČƥƭîƑĿîŕ îƙƙƭŞƎƥĿūŠƙ îŠē ƙĚŠƙĿƥĿǄĿƥǋ ¹ĺĚ ƙĿijŠĿǛČîŠƥ îČƥƭîƑĿîŕ îƙƙƭŞƎƥĿūŠƙ ǅĚƑĚ îƙ ljūŕŕūǅƙȠ ( ` cr) Particulars As at March 31, 2019 As at March 31, 2018 Discount rate 7.22% 7.68% Attrition rate 11.87% 9.70% Rate of return on plan assets 7.22% 7.68% Salary escalation rate ǮȦǦǪɼ 8.27% and 6.00% Sensitivity analysis ¹ĺĚ ƙĚŠƙĿƥĿǄĿƥǋ ūlj ƥĺĚ ēĚǛŠĚē ċĚŠĚǛƥ ūċŕĿijîƥĿūŠ ƥū ČĺîŠijĚƙ ĿŠ ƥĺĚ ǅĚĿijĺƥĚē ƎƑĿŠČĿƎîŕ îƙƙƭŞƎƥĿūŠƙ ĿƙȠ ( ` cr) Particulars Change in assumptions TŞƎîČƥ ūŠ ēĚǛŠĚē ċĚŠĚǛƥ ūċŕĿijîƥĿūŠ Increase in assumptions Decrease in assumptions As at March 31, 2019 As at March 31, 2018 As at March 31, 2019 As at March 31, 2018 As at March 31, 2019 As at March 31, 2018 Discount rate 1.00% 1.00% ȳǩȦǧǪɼȴ ȳǩȦǪǬɼȴ ǩȦǪǨɼ 3.78% Attrition rate 1.00% 1.00% (0.22%) (0.11%) 0.23% 0.12% Rate of return on plan assets 1.00% 1.00% ȳǩȦǧǪɼȴ ȳǩȦǪǬɼȴ ǩȦǪǨɼ 3.78% Salary escalation rate 1.00% 1.00% 3.36% ǩȦǭǪɼ (3.15%) ȳǩȦǪǯɼȴ The above sensitivity analyses are based on a change in an assumption while holding all other assumptions constant. In practice, this is unlikely to occur and changes in some of the assumptions may be correlated. When calculating the sensitivity ūlj ƥĺĚ ēĚǛŠĚē ċĚŠĚǛƥ ūċŕĿijîƥĿūŠ ƥū ƙĿijŠĿǛČîŠƥ îČƥƭîƑĿîŕ îƙƙƭŞƎƥĿūŠƙȡ ƥĺĚ ƙîŞĚ ŞĚƥĺūē ȳƎƑĚƙĚŠƥ ǄîŕƭĚ ūlj ƥĺĚ ēĚǛŠĚē ċĚŠĚǛƥ ūċŕĿijîƥĿūŠ ČîŕČƭŕîƥĚē ǅĿƥĺ ƥĺĚ ƎƑūŏĚČƥĚē ƭŠĿƥ ČƑĚēĿƥ ŞĚƥĺūē îƥ ƥĺĚ ĚŠē ūlj ƥĺĚ ƑĚƎūƑƥĿŠij ƎĚƑĿūēȴ ĺîƙ ċĚĚŠ îƎƎŕĿĚē ǅĺĿŕĚ ČîŕČƭŕîƥĿŠij ƥĺĚ ēĚǛŠĚē ċĚŠĚǛƥ ŕĿîċĿŕĿƥǋ ƑĚČūijŠĿƙĚē ĿŠ ƥĺĚ îŕîŠČĚ ¬ĺĚĚƥȦ The methods and types of assumptions used in preparing the sensitivity analysis did not change as compared to the prior year. qîŏūƑ ČîƥĚijūƑĿĚƙ ūlj ƎŕîŠ îƙƙĚƥƙ îƑĚ îƙ ljūŕŕūǅƙȠ ( ` cr) Particulars As at March 31, 2019 As at March 31, 2018 Unquoted in % Unquoted in % Government of India assets 1.18 ǨȦǪǪɼ 1.18 ǨȦǫǪɼ Debt instruments Corporate bonds 1.05 2.18% 0.98 2.11% Investment funds Insurance fund ǪǩȦǧǯ ǮǯȦǪǪɼ ǪǪȦǧǫ ǯǪȦǯǭɼ Others 2.70 5.60% 0.02 ǦȦǦǪɼ Special deposit scheme 0.16 0.33% 0.16 ǦȦǩǪɼ 48.28 100.00% 46.49 100.00% Consolidated | Notes to the Financial Statements 225